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S-Corp Election: The Strategy Most Business Owners Miss
Converting your LLC to S-Corp status can eliminate $8,000–$40,000 in self-employment tax annually. Here is exactly how to implement it, what the IRS requires, and how to explain it to your client in 60 seconds.
Form 2553 — S-Corp Election
Line-by-line practitioner guide. Late election relief, deadlines, common errors that get rejected, and the exact language to use.
Your Dentist Client: 9 Strategies Most Dentists Miss
What to ask in the first meeting, how to explain the savings, and the exact documentation you need before April.
Top Strategies for 2026
Augusta Rule
Rent your home to your business for up to 14 days tax-free. The rental income is excluded from your personal return while the business deducts the expense.
Qualified Business Income (QBI) Deduction
20% deduction on qualified business income for pass-through entities. The most widely applicable deduction for self-employed clients — and the most misapplied.
Bonus Depreciation
40% bonus depreciation in 2025, phasing to 20% in 2026 under current law — but OBBBA proposes restoring 100%. Here is what to tell clients right now.
1031 Like-Kind Exchange
Defer capital gains taxes indefinitely by rolling proceeds from one investment property into another. The 45/180-day rule, qualified intermediary requirements, and boot traps explained.
Solo 401(k) for Self-Employed
Contribute up to $70,000 in 2026 as both employee and employer. The most powerful retirement vehicle for self-employed clients — and most underutilized.
Real Estate Professional Status
750-hour rule, material participation tests, and how to unlock unlimited passive loss deductions. The strategy that turns a real estate investor's losses into a tax weapon.
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When Your Client Gets a Letter
Tax Credits — 10 Major Credits for 2026
Practitioner guides for every major federal tax credit — eligibility rules, income limits, case studies, and client conversation scripts. Updated for 2026.
Child Tax Credit (CTC)
$2,000 per qualifying child under 17. Partially refundable via ACTC ($1,700). Phase-out at $400K MFJ.
Earned Income Tax Credit (EITC)
Fully refundable credit up to $7,830. Due diligence requirements, Form 8867, and self-employed EITC rules.
American Opportunity Credit (AOTC)
$2,500 per student for first 4 years of college. 40% refundable ($1,000). Phase-out $160K–$180K MFJ.
Residential Energy Credits
30% credit on solar, geothermal, battery storage. Up to $3,200/year for home improvements. No income limit.
Saver’s Credit
10%–50% credit on retirement contributions for low- and moderate-income taxpayers. 401(k), IRA, Roth IRA eligible.
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Adoption Credit, Dependent Care, Lifetime Learning, Foreign Tax Credit, Elderly & Disabled Credit, and more.
IRS Representation & Tax Resolution — 40 Guides
Practitioner-grade guides for IRS audits, collections, penalty abatement, Appeals, and Tax Court. Updated for 2026 procedures.
Offer in Compromise (OIC)
Eligibility, Form 656 calculation, and IRS negotiation strategies. ~30% acceptance rate. Updated 2026.
First-Time Abatement (FTA)
~80% approval rate. Remove failure-to-file, failure-to-pay, and failure-to-deposit penalties.
Installment Agreements
Regular, streamlined, and partial pay installment agreements — thresholds and procedures.
IRS Audit Defense
Correspondence, office, and field audit strategies with documentation checklists and scripts.
Collection Due Process (CDP)
How to request a CDP hearing and protect clients' appeal rights from IRS collection actions.
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Penalty abatement, Appeals, Tax Court, Innocent Spouse, Circular 230, and more.
Client Type Tax Guides — 30 Guides by Client Category
Tax guides for every client type — business owners, high-income earners, retirees, expats, and specialized situations. Updated for 2026.
S-Corporation Owner
Reasonable compensation, basis tracking, AAA account, and exit strategies for S-Corp owners.
Real Estate Investor
Passive activity rules, cost segregation, 1031 exchanges, and REPS status for real estate clients.
High-Income Earner
AMT, NIIT, SALT cap, and advanced planning strategies for clients earning $400K+.
US Expat
FEIE, FTC, FBAR, FATCA, and streamlined filing procedures for US citizens abroad.
Retiree
RMDs, Social Security taxation, Medicare premiums, and Roth conversion strategies.
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LLC owners, C-Corps, partnerships, crypto investors, military, clergy, and more.
2026 Tax Law & Legislative Updates — 20 Guides
Evergreen guides to OBBBA, TCJA, SECURE 2.0, and all 2026 inflation-adjusted limits. Verified from IRS.gov Rev. Proc. 2025-32.
One Big Beautiful Bill Act
TCJA permanence, enhanced CTC, SALT cap changes, and new provisions. Complete practitioner guide.
2026 Tax Brackets & Rates
All 7 tax brackets for all filing statuses. Verified from IRS.gov. Updated for 2026.
SECURE 2.0 Act Guide
RMD age changes, catch-up contributions, and new retirement plan provisions for 2026.
2026 Retirement Limits
401(k) $23,500, IRA $7,000, SEP-IRA $70,000 — all plan limits verified for 2026.
2026 Estate Tax Exemption
$13,990,000 per person — portability and planning strategies. OBBBA made this permanent.
View All Legislative Update Guides →
2026 HSA limits, QBI thresholds, bonus depreciation, EITC limits, and more.
Tax Practice Management — 25 Guides for Building a Successful Practice
Guides for starting, growing, and systematizing a tax practice — from PTIN registration to advisory practice development.
How to Start a Tax Practice
Licensing, PTIN, software selection, and first-year setup checklist for new practitioners.
How to Become an Enrolled Agent
SEE exam preparation, application process, and continuing education requirements.
How to Build a Tax Advisory Practice
Moving from compliance to advisory — revenue model, pricing, and client communication.
How to Use AI in Your Practice
AI tools, risks, and Circular 230 compliance considerations for tax practitioners.
How to Price Tax Services
Value billing, fixed fees, and engagement letter best practices for premium positioning.
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Marketing, hiring, systems, niche building, referral networks, and more.
Industry-Specific Tax Guides — 20 Industries
Practitioner-grade tax guides for real estate, crypto, healthcare, startups, international, and 15 more industries. Updated for 2026.
Real Estate Investor
Passive activity rules, cost segregation, 1031 exchanges, and REPS status. Deep practitioner guide.
Cryptocurrency
Capital gains, staking income, DeFi, NFTs, and Form 1099-DA reporting for 2026.
S-Corporation
Reasonable compensation, basis tracking, AAA account, and exit planning strategies.
Healthcare Professional
PLLC vs S-Corp, QBI threshold planning, and deduction strategies for healthcare clients.
Technology Startup
R&D credit, Section 83(b) election, stock option taxation, and startup cost deductions.
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Partnerships, international, nonprofits, farmers, trucking, clergy, and more.
Tax Professional How-To Guides — 30 Step-by-Step Guides
Step-by-step guides for every major tax procedure — IRS audits, entity setup, retirement plans, international reporting, and practice development.
How to Respond to an IRS Audit
Correspondence, office, and field audit response procedures with documentation checklists.
How to Set Up an S-Corporation
Form 2553 election, payroll setup, and SE tax savings calculation guide.
How to Execute a 1031 Exchange
45-day ID deadline, 180-day close, QI requirements, and boot rules.
How to Qualify for QBI Deduction
SSTB rules, W-2 wage limitation, and threshold planning for 2026.
How to Report Foreign Accounts
FBAR, Form 8938, and FATCA compliance procedures with penalty avoidance strategies.
View All How-To Guides →
Cost segregation, Solo 401(k), payroll taxes, crypto, divorce, and more.
State Tax Guides for Tax Professionals
State-specific income tax, business tax, and planning guides for all 50 US states. Updated for 2026.
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